Specifics of the Unearned Premium Reserve in the Accounting of Commercial Insurance Companies
Commercial insurance companies are liable to create, on the basis of risks arising from the fulfillment of the object of their activity, technical reserves, which are used to cover liabilities arising to insurance companies from insurance and reinsurance activity. The paper focuses on the technical...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Mendel University Press
2014-01-01
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| coleção: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Assuntos: | |
| Acesso em linha: | https://acta.mendelu.cz/62/6/1271/ |
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